CPA - medium firm
CPA - large firm
Other
In most states canned software is taxable, and custom software is not taxable. But what some state revenue departments consider “canned software” may surprise you. Increasingly, state departments of revenue are taking the position that online services delivered using software are taxable either as canned software, an information service, or even an amusement. This course will focus on different state and local approaches to this issue, with particular focus given to the approaches taken by the City of Chicago, Massachusetts, New York, Texas, and Washington.
Key topics covered:
- Major different approaches taken by the states to taxing online services.
- Legal challenges and case law.
- Practical pointers for dealing with this issue either as a seller or a purchaser, especially in the post-Wayfair era.
- Potential exclusions that can apply.
- How to handle an audit of this issue.
Jeffrey Reed
Kilpatrick Townsend & Stockton LLP
Partner
[email protected]
2127758792
Jeffrey S. Reed is a Partner and Chair of the State Tax Practice at Kilpatrick Townsend LLP. A former litigator for the Massachusetts Department of Revenue, Jeff has represented clients in state tax controversy matters in over thirty states and has obtained favorable letter rulings for clients in several different jurisdictions. He regularly advises on the constitutionality of state tax positions, the availability of exemptions and incentives, and how to source revenue streams for state corporate income tax and sales tax purposes. He has handled New York qui tam (whistleblower) lawsuit litigation and received widespread acclaim for arguing and winning the closely-watched IT USA, Inc. case before the New York Tax Appeals Tribunal.
About Our Sponsor
- CPE Credits
- Support and FAQs
- Terms and Conditions
- Privacy Policy
- CPAwebengage, Inc.